Penelitian ini bertujuan untuk meneliti pengaruh hasil audit yang diukur dengan opini dan temuan audit serta kualitas auditor yang diukur dengan berulangnya penugasan, peran, pengalaman dan latar belakang ketua tim terhadap audit delay Laporan Keuangan Pemerintah Daerah (LKPD) di Indonesia tahun 2013. Penelitian ini menggunakan model analisis regresi linier berganda dengan menguji 471 sampel yang memenuhi kriteria. Hasil penelitian menunjukkan bahwa hasil audit yang diukur dengan opini dan temuan audit berpengaruh signifikan terhadap audit delay LKPD tahun 2013. Kualitas auditor yang diukur dengan berulangnya penugasan, peran, pengalaman dan latar belakang ketua tim tidak berpengaruh terhadap audit delay LKPD tahun 2013.

---

The study was conducted to analyze the effect of the audit result as measured by opinion and audit remarks, and auditor quality as measured by repeat assignment, roles, experiences and background of audit team leader on local government financial statement?s audit delay in Indonesia for the year ended 2013. This study using multiple linear regression model by testing 471 samples that met the criteria. The Result showed that audit result as measured by both opinion and audit remarks, have significant effect on local government financial statement audit delay for the year ended 2013. Auditor quality as measured by repeat assignment, roles, experiences and background of audit team leader has no significant effect on local government financial statement audit delay for the year ended 2013.